THEORETICAL FUNDAMENTALS OF THE LATIN-AMERICAN COMMON ACCOUNTING MODEL FOR SMES: AN ALTERNATIVE TO THE IASB INTERNATIONAL ACCOUNTING REGULATION (Article published in Spanish). estud.gerenc. [Internet]. 2008 Jun. 30 [cited 2026 Oct. 21];24(107):59-86. Available from: https://webcache.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/265